schijnzelfstandigheid

False self-employment is when someone is formally registered as self-employed (zzp'er) but in practice works under the conditions of an employee, for example with fixed hours, direction from the client, and a set pay arrangement. Dutch law treats such a working relationship as employment, which brings employee rights and obligations, including social insurance contributions. Checking whether a working relationship is classified correctly is an important part of the work of the Belastingdienst.